Delinquent FBAR Submission Procedure

This program is designed for U.S. citizens and residents who properly reported and paid tax on all foreign income, but failed to file Reports of Foreign Bank and Financial Accounts (FBARs) to report foreign financial accounts.




  • You reported and paid tax on all income from your foreign financial accounts
  • You have not filed FBARs
  • You are not under civil examination or criminal investigation by the IRS
  • You have not been contacted by the IRS regarding your delinquent FBARs




  • File delinquent FBARs
  • Submit a statement explaining the reason for late filing


If you qualify for the Delinquent FBAR Submission Procedure you won’t have to pay a penalty.

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